Wiley CMA Learning System Exam Review 2013, Financial Planning, Performance and Control, + Test Bank
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Wiley CMA Learning System Exam Review 2013, Financial Planning, Performance and Control, + Test Bank: (Wiley CMA Learning System)

Wiley CMA Learning System Exam Review 2013, Financial Planning, Performance and Control, + Test Bank: (Wiley CMA Learning System)


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About the Book

Part 1: Financial Planning, Performance and Control: includes access to the Online Test Bank, which contains over 850 multiple-choice questions; multiple-choice question feedback helps CMA candidates focus on areas where they need the most work; prepare for the actual CMA exam with Section Practice Tests and a cumulative Part 1 exam; assess your progress with knowledge check questions/answers and sample essay questions; looks at basic budgeting concepts and forecasting techniques; deals with the methods of comparing actual financial performance to the budget; helps candidates prepare a solid study plan with exam tips. Feature section examines the topics of Planning, Budgeting and Forecasting, Performance Management, Cost Management, Internal Controls, and Professional Ethics. Based on the CMA body of knowledge developed by the Institute of Certified Management Accountants (ICMA), Wiley CMA Learning System Exam Review 2013 features content derived from the exam Learning Outcome Statements (LOS). Passing the CMA exam on your first attempt is possible. We'd like to help. IMA, the association of accountants and financial professionals in business, is one of the largest and most respected associations focused exclusively on advancing the management accounting profession. Globally, IMA supports the profession through research, the CMA (Certified Management Accountant) program, continuing education, networking, and advocacy of the highest ethical business practices. IMA has a global network of more than 65,000 members in 120 countries and 200 local chapter communities. IMA provides localized services through its offices in Montvale, NJ, USA; Zurich, Switzerland; Dubai, UAE; and Beijing, China. For more information about IMA, please visit website.

Table of Contents:
Acknowledgements of Subject Matter Experts ix Candidate Study Information xi How to Use the CMA Learning System(R) xv Create a Study Plan xix Introduction 1 Section A Planning, Budgeting, and Forecasting 3 Topic 1: Budgeting Concepts 5 Topic 2: Forecasting Techniques 23 Topic 3: Budgeting Methodologies 47 Topic 4: Annual Profi t Plan and Supporting Schedules 59 Topic 5: Top-Level Planning and Analysis 87 Practice Questions: Planning, Budgeting, and Forecasting 105 Section B Performance Management 115 Topic 1: Cost and Variance Measures 117 Topic 2: Responsibility Centers and Reporting Segments 151 Topic 3: Performance Measures 163 Practice Questions: Performance Management 191 Section C Cost Management 201 Topic 1: Measurement Concepts 203 Topic 2: Costing Systems 229 Topic 3: Overhead Costs 261 Topic 4: Operational Effi ciency 279 Topic 5: Business Process Performance 297 Practice Questions: Cost Management 313 Section D Internal Controls 325 Topic 1: Risk Assessment, Controls, and Risk Management 327 Topic 2: Internal Auditing 349 Topic 3: Systems Controls and Security Measures 363 Practice Questions: Internal Controls 383 Section E Professional Ethics 389 Topic 1: Ethical Considerations for Management Accounting and Financial Management Professionals 393 Practice Questions: Professional Ethics 405 Essay Exam Support Materials 407 Essay Exam Study Tips 411 Examples of Essay Question Answers 413 Practice Essay Questions and Answers 423 Answers to Section Practice Questions 481 Appendix A: ICMA Learning Outcome Statements--Part 1 545 Bibliography 557 Registration for the Wiley CMA Learning System Exam Review 561 Index 565

About the Author :
IMA , the association of accountants and financial professionals in business, is one of the largest and most respected associations focused exclusively on advancing the management accounting profession. Globally, IMA supports the profession through research, the CMA (Certified Management Accountant) program, continuing education, networking, and advocacy of the highest ethical business practices. IMA has a global network of more than 65,000 members in 120 countries and 200 local chapter communities. IMA provides localized services through its offices in Montvale, NJ, USA; Zurich, Switzerland; Dubai, UAE; and Beijing, China. For more information about IMA, please visit www.imanet.org.


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Product Details
  • ISBN-13: 9781118480588
  • Publisher: John Wiley & Sons Inc
  • Publisher Imprint: John Wiley & Sons Inc
  • Height: 277 mm
  • No of Pages: 600
  • Returnable: N
  • Series Title: Wiley CMA Learning System
  • Spine Width: 42 mm
  • Width: 218 mm
  • ISBN-10: 1118480589
  • Publisher Date: 20 Nov 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Returnable: N
  • Series Title: Part 1 Wiley CMA Learning System Exam Review 2013
  • Weight: 1361 gr


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